Pricing Cupcakes?

I have someone who wants me to do a dozen "baby Rattle" cupcakes. They will be WASC recipe with buttercream so fairly simply recipes and design. What sucks is that I have to buy all the same ingredients but only need 1/2 so it seems like a lose/lose for me. (it is for a friend so I'm going to do the order but want to make something off it)

My question is what would you charge for such a small order so you felt it was worth your time?

Either tell her you'll lose money making only that many, so there is a minimum order. Suggest she can freeze the leftover to eat later.

Or ....

YOU can make up extra cupcakes and freeze them, so the next time you get a small order, you can pull these out of the freezer. Fast order for fast money.

I keep a small assortment of cookie dough balls in my freezer. Had a previous client call for some cookies that she wanted that afternoon. I opened my freezer and said, "you can have your choice of this one, that one or the other one." No way was I making a batch of cookie dough (that yields 150 cookies) just for 3 dozen cookies. And by the way she wanted one dozen of 3 different kinds. Nope. Not doing it. Here's what I have on hand. Take your pick.